§ Mr. Harrisonasked the President of the Board of Trade whether, in view of the differences of practice in the valuation of films for balance-sheet purposes, he will consider what steps are necessary to ensure a greater degree of uniformity in 197W this matter by the inclusion of fuller information in the accounts furnished under the Companies Act.
§ Mr. H. WilsonYes, I feel that variations of practice in this matter require examination and I am accordingly asking the Standing Consultative Committee on matters arising in the administration of the Companies Act, which was appointed by me in 1948, to consider this and associated questions and to report.